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HC - Delhi HC Rules Lexis Nexis Subscription Fee Not Taxable as Royalty or FTS/FIS under India-US DTAA.
Relx Inc Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 33411 (HC-DELHI)
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SC - Supreme Court Upholds Karnataka HC Verdict, Rejects Revenue's Appeal Against Apple India's Warranty Provision Claim.
Apple India Pvt. Ltd Vs The Pr.Commissioner of Income Tax, CIT(A) & Anr.
(2024) TaxCorp(LJ) 33402 (SC)
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HC - Delhi HC Allows Vivad se Vishwas Benefit for Revision Application Filed Within Extended 'Specified Date' Prescribed by Taxation Ordinance.
Kaajal Real Estate And Consultants Private Limited
(2024) TaxCorp(LJ) 33400 (HC-DELHI)
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ITAT - Chennai ITAT Upholds Revision, Finds Undue Short-Term Capital Loss Benefit and Collusion with Group Companies
Mercantile Ventures Ltd Vs The Asst. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33399 (ITAT-CHENNAI)
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Jodhpur ITAT: Possession, Not Ownership, Sufficient for Section 194C TDS Exemption on Transport Vehicles.
Adhunik Khanan VA Parivahan Theka Sahakari Samiti Limited Vs ITO
(2024) TaxCorp(LJ) 33398 (ITAT-JODHPUR) · Section 194C
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ITAT - Charitable objects, not income application, require examination at Sec.12AA registration stage.
Movement Against Diabetes and Endocrine Disorders Vs CIT(Exemption)
(2024) TaxCorp(LJ) 33397 (ITAT-DELHI)
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Bombay HC: Share Premium Non-Taxable Capital Receipt, Alleged Violation of Companies Act Irrelevant for Income Tax.
Shendra Advisory Services P. Ltd Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33396 (HC-BOMBAY)
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ITAT - Government Contractor's 92% Profit Deemed "Contractual Loot" by Hyderabad ITAT, Fresh Examination Ordered
LEPL Projects Limited Vs Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33389 (ITAT-HYDERABAD)
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Delhi High Court: Absent Income/Loss Variation, DTAA Tax Rate Denial Under 'Pre-2020 Section 144C' Unsustainable.
S. A. Chitra Ventures Ltd Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 33388 (HC-DELHI) · Section 144C
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ITAT - Bangalore ITAT Affirms TDS Credit Eligibility for Construction Company on Mobilization Advance.
Cicon Engineers Private Limited Vs DCIT
(2024) TaxCorp(LJ) 33380 (ITAT-BANGALORE)
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Delhi High Court: 'Management or Administrative' Connection Essential for Identifying Principal Officer in TDS Prosecution.
Varun Sood Vs Asst. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33373 (HC-DELHI)
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Delhi High Court: TDS by Donor Not a Reason to Deny NGO Section 11 Exemption, Follows Consistency Principle.
Aroh Foundation Vs Commissioner of Income Tax Exemption & Anr
(2024) TaxCorp(LJ) 33372 (HC-DELHI) · Section 11
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HC - Delhi High Court Affirms ITAT’s Interpretation of ‘Received’ Under Section 153(2A) in Qualcomm Case, Holds Assessment Order Time-Barred.
Qualcomm Incorporated Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 33365 (HC-DELHI) · Section 153(2A)
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ITAT - Mumbai ITAT Upholds PCIT's Revisionary Powers Over Faceless Assessment Orders.
RDC Ventures Vs Principal Commissioner of Income Tax-27
(2024) TaxCorp(LJ) 33364 (ITAT-MUMBAI)
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ITAT - Mumbai ITAT Rules on Determining Holding Period for Capital Gains: Delivery Date and Consideration Matter, Not SPA Execution Date.
Citicorp International Finance Corporation Vs The Addl. DIT
(2024) TaxCorp(LJ) 33357 (ITAT-MUMBAI)
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HC - Refund Due: Delhi HC Orders Revenue to Release Rs. 1.25 Cr After 20 Years; Dismisses Plea of Record Verification Inability.
Clix Capital Services Private Limited Vs Deputy Commissioner of Income Tax & Anr.
(2024) TaxCorp(LJ) 33356 (HC-DELHI)
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HC - Karnataka HC Quashes Reassessment Proceedings Against Pai Family Over Shares Received in Manipal Group Demerger.
Vasanthi Ramdas Pai Vs The Income Tax Officer
(2024) TaxCorp(LJ) 33355 (HC-KARNATKATA) · Section 56(2)(x)
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SC - Supreme Court Dismisses Revenue's Appeal Against Delayed Penalty Notice Under Section 271C.
Clix Capital Services Private Limited Vs Joint Commissioner Of Income Tax
(2024) TaxCorp(LJ) 33351 (SC) · Section 271C
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HC - Bombay HC Quashes Reassessment Notice, Applies 'Prudent Person' Test on Reason to Believe for Income Escaping Assessment.
Sun Tan Trading Co. Ltd Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33348 (HC-BOMBAY)
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ITAT - ITAT Chandigarh Sets Aside CIT(A) Order for Violating Natural Justice by Withholding Assessment Records
International Customer Related Management Services P.Ltd Vs The D.C.I.T.
(2024) TaxCorp(LJ) 33346 (ITAT-CHANDIGARH)
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